New U.S. Corporate Tax Reform Evidence

marginalrevolution.com/marginalrevolution/2025/06/new-u-s-corporate-tax-reform-evidence.html

The Tax Cuts and Jobs Act of 2017 (TCJA) marked the first time in three decades that material changes were made to the corporate tax code of the United States. We use TCJA as a quasi natural experiment to estimate the impact of changes in user cost of capital on investment. Following the…

This story appeared on marginalrevolution.com, 2025-06-17 05:18:07.
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